In known connecting elements that can be mounted on top-hat rails the connections are oriented in opposite directions, so that the feed directions for the cables rest on a straight line, and thus lie at an angle of 180° relative to each other. In the known connecting elements the connections are usually so positioned that the feed direction for guiding the first cable into the first connection (generally a plug-in cable connection) runs from below to above on the front side, while the feed direction for guiding the second cable into the second connection (generally a permanently installed cable connection) runs from above to below on the reverse side. Also known are connecting elements in which the direction of feed runs from diagonally below to diagonally above or from diagonally above to diagonally below; or from front to back or back to front. Since the plug-in cable usually runs to the connecting element from below on the front side, the other cable must be guided downward in a curve, or at least both cables must be bent at angle of 90°.